Accounting Commons^™

Aicpa Forms Special Committee To Find Solutions To Obstacles Blocking Interstate Practice By Cpas., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Incorporation Of A Management Accounting Concentration Into An Undergraduate Accounting Curriculum, Loreal R. Griffin

Electronic Dissertations and Theses

Recently, there has been a notable increase in the number of accounting graduates entering the management accounting sector of the accounting profession. This increase is so significant that the percentage of accounting graduates pursuing careers in management accounting is almost equal to the percentage seeking employment in public accounting. Despite this trend, however, most undergraduate programs are geared toward preparing students for careers in public accounting. So that undergraduate accounting students are better prepared for careers as management accountants, this study recommends that a management accounting concentration be incorporated into undergraduate accounting curricula. Courses for this concentration were developed following …

How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin

Accounting Faculty Publications

The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.

Infotech Update, Volume 15, Number 3, May/June 2006, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 30 No. 4, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax Section Newsletter, May 2006, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Members In Government, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 21, Number 3, May-June 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, May 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard

Statements on Auditing Standards

No abstract provided.

Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell

Faculty Articles

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

Generally Accepted Privacy Principles: A Global Privacy Framework, Aicpa/Cica Privacy Task Force

Guides, Handbooks and Manuals

No abstract provided.

Real World Classroom, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Corporate Positions And Punishment For Corporate Accounting Fraud, Stephanie Curtis

Undergraduate Honors Capstone Projects

The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the …

Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde

Faculty Articles

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors' evaluation of the quality of the internal audit function. To assess the importance of the internal audit function's sourcing arrangement in the internal audit function's quality assessment, the researchers employ a case study approach, modifying a …

Loss Function Asymmetry And Forecast Optimality: Evidence From Individual Analysts' Forecasts, Stanimir Markov, Min Yen Tan

Research Collection School Of Accountancy

We examine the optimality of quarterly earning forecasts issued by individual analysts. When we conduct Ordinary Least Squares (OLS) and Least Absolute Deviations (LAD) analyses, which assume loss function symmetry, we reject the null of forecast optimality at 5% significance level more than 5% of the time. Relaxing the symmetry assumption reduces the frequency of rejections below 5%. We demonstrate that the cross-sectional variation in the asymmetry parameter of the loss function is related to analyst employment. Overall, our evidence is consistent with the joint hypothesis of asymmetric loss and forecast optimality rather than the alternative of symmetric loss and …

Management Of An Accounting Practice Handbook, Volume 1. Developing An Accounting Practice, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Management Of An Accounting Practice Handbook, Volume 3. Personnel, Volume 4. Owner Issues, May 2006 Supplement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

A Movie Project Brings The Coso Internal Control Framework To Life, Arline Savage, Kathryn Lancaster

Accounting

No abstract provided.

Executive Suite Says U.S. Companies Can't Continue Offering Adequate Pensions, Aicpa Survey Reveals., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Publishing: How Faculty Can Improve Their Performance, Bill N. Schwartz, W. Darrell Walden

Accounting Faculty Publications

This manuscript initially reviews the accounting literature which illustrates the extent to which many faculty members do not publish. The authors offer a number of suggestions for how doctoral programs can help their students be more productive after they take faculty positions. The authors also make suggestions for ways faculty members can increase the likelihood their manuscript submissions will be published.

More Baby Boomers Worried About Gas Prices And Uninsured Medical Costs Than Retirement And Other Long-Term Expenses, Aicpa/Harris Poll Suggests., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Suggestions To Consider For Including In The Next Subchapter S Modernization Act., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

The 150-Hour Requirement : Its Effect On Helping Accounting Students Pass The Uniform Cpa Examination, Raeshonda1 R. Morris

Electronic Dissertations and Theses

In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the …

Is It Next For Erm? Information Technology Provides The Vital Infrastructure For Building A Modern Enterprise, Sridhar Ramamoorti, Marcia L. Weidenmier

Accounting Faculty Publications

As the waves of change caused by the U.S. Sarbanes-Oxley Act of 2002 subside, the next force likely to sweep over organizations is the need to implement enterprise risk management (ERM). ERM has sparked a paradigm shift by encouraging organizations to build a comprehensive risk strategy into their business operations and spurring internal auditors to move from a primarily control-based approach to a predominantly risk-based approach.

One major area of enterprise risk that internal auditors must understand is how information technology (IT) affects their organization within the context of The Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise …